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STAMP DUTIES, ETC.
renounced, or otherwise conveyed to or
vested in the purchaser, or any other per-
son, by his direction ;
Where the purchase or consideration money
expressed .shall not exceed
Exceeding
Charter of resignation, confirmation, novo-
damus, upon ajipraising, or decreet of ad-
judication or sale, of heritable subjects
holden of a subject superior, — 5s.
Also writ of confirmation of any deed or
instrument of sasine or notarial instru-
ment, where lauds held of a .subject
superior, written upon such deed or in-
strument, 21 and 22 Vict. c. 76, § 7 ;
Writ of resignation, lands held as afore-
said, ih., § 9 ; Writ of inve.stiture, or
deed of relinquishment of superiority,
lands held as aforesaid, ib., § 24, and
schedule X, Xo. 3, 23 and 24 Vict. c. 143,
§ 41,-5s.
Pi'ogressive duty of 5s.
Charter-Partt 5s.
Note. — Unstamped Chai-ter-Parties are re-
ceived to be stamped the same as Agree-
ments. See Note under head of Agree-
ment.
Compositiox-Deed with Creditors,.... £1, 15s.
Contract Note (after 28th August 1860.)
Any note, memorandum, or writing, com-
monly called a Contract Note, or by what-
ever name the same may be designated,
for or relating to the sale or purchase of
any Government or other public stocks,
fvmds, or securities, or any stocks, funds,
or securities, or share or shares of or in any
joint-.stock or other public company, to the '
amount or value of £b or upwards Id. I
[Duty to be denoted by impressed or j
adhesive .stamps. Adhesive stamp to be j
cancelled by -writing, stamping, or im-
pressing in ink, upon or across it, name |
or initials and date of cancelling. Penalty
for marking or signing without being 1
stamped, =£20, and no charge for broker-
age, commission, agency, or otherwise,
shall be lawful. (23 & 24 Vict. c. Ill,
§ 7 ; 24 & 25 Vict. c. 91, § 33.)]
COXVEYANCES.
Conveyance, whether grant, disposition, as-
signment, transfer, renunciation, or of auy
other kind whatsoever, upon the sale of
auy lands, tenements, rents, annuities, or
other propei'ty, heritable or movable, or
of any right, title, interest, or claim in, to,
out of, or upon auy such, that is, for the
principal or only deed, instrument, or
\vriting whereby the lands or other things
sold are granted, assigned, transferred,
And where the purchase or consideration
money shall exceed £600, then for every
.£100, and also for auy fractional part of
<£100,— 10.S.
It is directed that the purchase-money or
consideration shall be truly expressed and
set forth in words at length, in or upou
every deed or instrument of conveyance ;
aud where such consideration shall consLst,
either wholly or in part, of any stock or
security, the value thereof respectively, to
be ascertained as after mentioned, shall
also be truly set forth, as aforesaid, in or
upon every such deed or instrument ; and
such value shall be deemed to be the jjui'-
chase or consideration money, or part
thereof, as the case may be, in respect
whereof the ad valorem duty shall be
charged.
And where the consideration, or any part of
the consideration, shall be stock in the
public funds, or any Government debenture,
or stock of the Banks of England or Ire-
land, or any debenture or stock of auy
corporation, company, society, or persons
or person, payable only at the will of the
debtor, the duty shall be calculated (taking
the same respectively, whether consti-
tuting the whole or a part only of such
consideration) according to the average
selling price thereof respectively, on the
day, or on either of the ten days preceding
the date of the deed or instrument of con-
veyance, or if no sale shall have taken
place within such ten days, then according
to the average selling price thereof on the
day of the last pi-eceding sale ; and if such
consideration, or part thereof, shall be a
mortgage, bond, or debenture, the amount
whereof shall be recoverable by the holder,

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